General hint (does not necessarily solve the prob):

>$(LD) $(LDFLAGS) -T$(LINKER_SCRIPT) -o $(OUTPUT).out $(C_OBJECTS)
$(ASM_OBJECTS) -lm libgcc.a

You didn't present your def of $(LD), but it smells like you are calling 
the linker directly there.

Usually it is advisable to use gcc also for the linking step,
i.e.

LD = arm-none-eabi-gcc

rather than

LD = arm-none-eabi-ld

(or whatever prefix the yagarto tools are using) and then omit
the libgcc.a from the command.

The gcc compiler driver has built-in intelligence to link the
proper runtime libs - depending on the mach options it is passed.

And when specifying a lib on the command line, the usual syntax is
-lgcc to link a lib named libgcc.a (in the same way as -lm links a
lib named libm.a - the "lib" prefix and ".a" suffix are omitted ). But 
that might be handled differently between Unix and
Windows platforms.

Also have the linker produce a map file and verify that the right libs 
are
linked.

hello,

I changed this line from
>$(LD) $(LDFLAGS) -T$(LINKER_SCRIPT) -o $(OUTPUT).out $(C_OBJECTS) >$(ASM_OBJECTS) 
-lm libgcc.a

to
>$(LD) $(LDFLAGS) -T$(LINKER_SCRIPT) -o $(OUTPUT).out $(C_OBJECTS) >$(ASM_OBJECTS) 
-lm

and the error was removed

thank you for your answers

note: I was already using gcc instead of ld